TMI Blog2015 (10) TMI 2213X X X X Extracts X X X X X X X X Extracts X X X X ..... 2007-ST dated 06/10/2007 - Held that:- As per Notification No. 41/2007-ST dated 06/10/2007 before its amendment, a refund equivalent to 2% of FOB value of the commission was admissible. As a result of amendment to Notification No. 41/2007-ST, as a result of Notification No. 33/2008-ST, made the refund admissible @ 10% from 2% admissible earlier. Commissioner (Appeals) has held that amendment in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - Decided in favour of Revenue. - Service Tax Appeal No. 208-209 of 2010 - Final Order No. 52188-52189/2015 - Dated:- 7-7-2015 - Mr. Justice G. Raghuram, President and Mr. H.K. Thakur, Technical Member, JJ. For the Petitioner : S/Shri Govind Dixit and B.B. Sharma, A.R.s For the Respondent : None ORDER Per. H.K. Thakur :- Appeal No. ST/208/2010 has been filed by Revenu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ARs that amending Notification No. 33/2008-ST dated 07/12/2008 will be effective from 07/12/2008 only and cannot be given retrospective effect as interpreted by the First Appellate Authority. 3. None appeared for the respondent whom notice of hearing was issued. There is also no request for any adjournment. 4. Heard learned ARs and perused the case records. The only issue required to be deli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the benefit of amendment made in Notification No. 41/2007-ST, regarding extending of time limit for filing refund claim, can be given retrospectively. It has thus been held by the First Appellate Authority that if one amendment to Notification No. 41/2007-ST can be given retrospective effect then admissibility of refund @ 10% by an amendment with effect from 07/12/2008, should also be given ..... X X X X Extracts X X X X X X X X Extracts X X X X
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